Utilities, wherein DVC is mandated to carryout certain functions such as flood control, irrigation, social integration project, soil conservation activities, multi-purpose dams, aforestation
Itc Limited, Kolkata vs Acit, Rg-8, Kolkata, Kolkata on 28 November, 2018
IN THE
Government of a State which in fact owned, operated and
maintained the function of generations, transmission and distribution
of electrical energy ... different functionaries as enumerated in
section 27 B (2) (b). The integrated functions of generations,
transmission, and distribution were still retained in one hand
Sterlite Industries (India) Ltd. vs Additional Commissioner Of Income Tax on 20 December, 2005
Equivalent
Plant &. Machinery for expansion of its existing
business. There was functional integrity between 3 business
namely; Pharma Business, Bulk Drug Business and Glass
Manufacturing
TNEB Ltd. The TNEB has been
permitted to continue to function as an integrated
Page 13 of 89
Appeal ... However, the State Electricity Board was
permitted to function as an integrated utility till
15.9.2010. Thus when the application for MYT tariff
petition was filed
method. Unless and until
there are compelling reasons to disturb this functional integrity of the
assessee, merely because it is possible to have two segments ... method. Unless and until there are compelling
reasons to disturb this functional integrity of the assessee, merely
26
ITA 1483/Del/16 Viavi Solutions India
hardware when they are used
along with computer and when their function are integrated with computer
and therefore, they are to be included ... cargo scanners which cannot be utilized without
computer as their function are integrated with computer and therefore,
they are to be included in the block
customers of products, and as
such cannot be compared to the function of provision of
ITES service. Therefore. we are no in agreement with ... directed to consider
the Marketing support and Technical Support as an
integrated function and such integrated revenue of these
two activities may be benchmarked
further submitted that merely
because a person doubts the integrity and functioning of the Officers of the
MCD, it cannot be a ground to allow ... personal spaces to the
Appellant. Also merely because Appellant doubts the integrity and
functioning of the Officers of the Public Authority, this cannot
